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text-decoration: none; text-transform: none; font-size: 14px; font-weight: bold;">For any queries, contact Sunil: 92052 52081/011-2791 0001/02; Mahesh: 98103 74369; Ravi: 98102 67553</span></div> </div> <a href=https://www.bharatlaws.com/registration/registration.php>Register</a> | <a href=https://www.bharatlaws.com/members/login.php>Login</a> </div><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="80%" valign="top"><table cellspacing="1" cellpadding="5" width="100%"> <tbody> <tr> <td align="left" valign="top"> </td> <td colspan="2" align="left" valign="top"><h1>Income tax act, 38th edn.</h1> <span class="text12"> <br /> <br /> by Ravi Puliani , Mahesh Puliani </span></span></td> </tr> <tr> <td valign="top" align="left" width="2%"> </td> <td valign="top" align="left" width="30%"><table align="left" cellpadding="5" cellspacing="1"> <tbody> <tr> <td valign="top"><img src="https://www.bharatlaws.com/bookimgL/https://bharatlawhouse.com/uploads/bookimgL/1779781764736-ITA-2026,-39ed-Front-(1).jpg" width="225" border="0" alt="Income tax act, 38th edn." /></td> </tr> <tr> <td align="center"><img src="https://www.bharatlaws.com/images/enlarge.gif" alt="" width="97" height="13" border="0" style="CURSOR: pointer" onclick="MM_openBrWindow('https://www.bharatlaws.com/largeview.php?prod_id=1208','Pop','status=yes,scrollbars=yes,resizable=yes,width=500,height=500')" /> </td> </tr> </tbody> </table></td> <td width="68%" valign="top"><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="100" class="text12"><span class="ver11"> <img src="https://www.bharatlaws.com/images/stars/star0.gif" width="100" height="18" /></span></td> <td class="text12"></td> </tr> <tr> <td colspan="2" background="../images/line_full_hori.gif"> </td> </tr> </table> <table width="100%" border="0" cellspacing="1" cellpadding="2"> <tr> <td width="45%" align="right" class="text12"><strong>List Price: </strong></td> <td width="65%" class="text12">Rs. 2895 </td> </tr> <tr> <td width="35%" align="right"><strong class="alert12">Special Price: </strong></td> <td width="65%" class="alert12"><strong>Rs. 2605 </strong></td> </tr> </table> <table width="100%" border="0" cellspacing="1" cellpadding="2"> <tr> <td width="54%" align="right" class="text12"><strong>Publisher:</strong></td> <td width="46%" class="text12"></td> </tr> <tr> <td align="right" class="text12"><strong>Edition: </strong></td> <td class="text12"></td> </tr> <tr> <td align="right" class="text12"><strong>ISBN:</strong></td> <td class="text12">978-93-47779-02-2</td> </tr> <tr> <td align="right" class="text12"><strong>Pages: </strong></td> <td class="text12">1653</td> </tr> <tr> <td align="right" class="text12"><strong>Availability: </strong></td> <td class="text12">Out of Stock.</td> </tr> </table> <br /> <table width="100%" border="0" cellspacing="1" cellpadding="4"> <tr> <td width="170" rowspan="2" align="left" valign="middle"> </td> <td><a href="https://www.bharatlaws.com/members/add_wish_list.php?book_id=1208&backurl=https://www.bharatlaws.com/members/add_wish_list.php?book_id=1208"><img src="https://www.bharatlaws.com/images/add2wishlist.gif" border="0" /></a></td> </tr> <tr> <td><a href="https://www.bharatlaws.com/mail_to_friend.php?book_id=1208"><img src="https://www.bharatlaws.com/images/tell_a_friend.gif" border="0" /></a></td> </tr> </table></td> </tr> <tr> <td colspan="3" align="left" valign="top"><table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td width="3%" class="heading2">About <span class="head1">Income tax act, 38th edn.</span></td> </tr> <tr> <td> </td> </tr> <tr class="text12"> <td>Income-tax Act, 1961 is a comprehensive and dependable reference work designed for tax professionals, chartered accountants, advocates, corporate advisors, academicians, students, and serious practitioners of direct tax law. This edition presents the updated text of the Income-tax Act, 1961, along with the latest amendments brought in by the Finance Act, 2026, making it an essential resource for both study and practical application.<br /><br /> The book systematically covers the entire framework of the Act, beginning with the preliminary provisions, basis of charge, scope of total income, residential status, and exempt incomes, and extending through all major heads of income including salary, house property, business or profession, capital gains, and income from other sources. It further includes detailed coverage of set-off and carry forward of losses, deductions under Chapter VI-A, special provisions, tax administration, return filing, assessment procedures, appeals, penalties, prosecution, and recovery provisions.<br /><br /> To enhance its practical utility, the book also includes a chronological list of amendment Acts, subject index, important circulars and notifications, and the full text of the Finance Act, 2026, enabling readers to understand both the statutory law and its ongoing legislative evolution in one place. It is structured in a way that supports quick reference, interpretation, academic study, and day-to-day professional use.<br /><br /> Whether used for tax planning, compliance, litigation support, exam preparation, or legal interpretation, this book serves as a reliable and authoritative guide to one of the most important fiscal statutes in India.</td> </tr> <tr> <td align="left"><!--<div align="left"></div>--></td> </tr> <tr> <td background="../images/line_full_hori.gif" class="head2"> </td> </tr> <tr> <td class="heading2">What do users think of this book?</td> </tr> <tr> <td> </td> </tr> <tr> <td class="ver11"><table width="100%" border="0" cellspacing="1" cellpadding="4"> <tr> <td width="3%"> </td> <td width="18%" class="text12"><strong>Average Customer Review:</strong></td> <td width="79%" class="text12"> <img src="https://www.bharatlaws.com/images/stars/star0.gif" width="100" height="18" /> </td> </tr> <tr> <td> </td> <td colspan="2" class="text12"><a href="product_review.php?book_id=1208&backurl=https://www.bharatlaws.com/books/product_review.php?book_id=1208" name="review" id="review"><strong>Write an online review</strong></a> and share your thoughts with other customers.</td> </tr> </table></td> </tr> <tr> <td> </td> </tr> <tr> <td> </td> </tr> </table> </td> </tr> </tbody> </table></td> <td width="20%" valign="top" class="tdright"> <link href="https://www.bharatlaws.com/includes/style.css" rel="stylesheet" type="text/css" /> <link href="https://www.bharatlaws.com/includes/style.css" rel="stylesheet" type="text/css" /> <table width="100%" border="0" cellspacing="0" cellpadding="0"> <tr> <td bgcolor="#007FA8"><img src="https://www.bharatlaws.com/images/hotbookshead.gif" width="228" height="29" /></td> </tr> </table> <table width="100%" border="0" cellpadding="2" cellspacing="1" bgcolor="#FFFFFF"> <tr> <td colspan="2" align="center" valign="middle" background="https://www.bharatlaws.com/images/hr1.gif"><img src="https://www.bharatlaws.com/images/spacer.gif" width="1" height="1" /></td> </tr> <tr> <td width="20%" align="center" valign="top"><a href="https://www.bharatlaws.com/book_detail/600/Tax-Audit-&-E-Filing"><img src="https://www.bharatlaws.com/bookimgS/Tax Audit & E Filling 2026 Front - Copy.jpg" alt="Tax Audit & E-Filing" width="60" border="0" /></a></td> <td width="80%" valign="top" class="text11"> <a href="https://www.bharatlaws.com/book_detail/600/tax-audit-e-filing">Tax Audit & E-Filing</a> <br /> CA. 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Published by Bharat Law House. Order online with fast delivery across India.
- Price
- ₹2,605 · 10% off
- Course
- Practice
- Subject
- Income Tax
- Edition
- 38th
- Pages
- 1653
About this book
The 38th edition of the Income-tax Act, 1961 by Ravi Puliani and Mahesh Puliani, presenting the updated bare text of the Act as amended by the Finance Act, 2026. A working reference for tax professionals, chartered accountants, advocates and students who need the current statute in one volume.
At a glance
| Edition | 38th |
| Pages | 1653 |
| Statute | Income-tax Act, 1961 |
| Updated for | Finance Act, 2026 |
| Authors | Ravi Puliani and Mahesh Puliani |
What's inside
- Full updated text of the Income-tax Act, 1961
- All heads of income — salary, house property, business or profession, capital gains and other sources
- Set-off and carry forward of losses and Chapter VI-A deductions
- Assessment, appeals, penalties, prosecution and recovery provisions
- Chronological list of amendment Acts, subject index, circulars and notifications
- Full text of the Finance Act, 2026
Who should buy this
- Tax professionals and chartered accountants
- Advocates and corporate advisors
- Academicians and students of direct tax law
Publisher's description
ISBN: 978-93-47779-02-2
Pages: 1653
Author: Ravi Puliani , Mahesh Puliani Books In India
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